Home » Rulemaking » Determination of Basis of Stock or Securities Received in Exchange for, or With Respect to, Stock or Securities in Certain Transactions; Treatment of Excess Loss Accounts

Determination of Basis of Stock or Securities Received in Exchange for, or With Respect to, Stock or Securities in Certain Transactions; Treatment of Excess Loss Accounts

Document ID: IRS-2006-0041-0001
Document Type: Rule
Agency: Internal Revenue Service
Topics: Income Taxes, Reporting and Recordkeeping Requirements
Federal Register Number: 06-00585
CFR Citation: 26 CFR 1
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Received Date:	January 26 2006, at 07:03 AM Eastern Standard Time
Start-End Page:	4264 - 4276
Comment Start Date:	January 26 2006, at 12:00 AM Eastern Standard Time

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